Hy-Lan Furniture Company, Incorporated, asserts that it was not afforded an adequate opportunity to present proof of its claim in this bankruptcy proceeding. The District Court determined that two letters written January 2, 1963 by Hy-Lan to the Referee constituted proof of claim. The issue of Hy-Lan's opportunity to furnish further proof primarily raises a question of fact.

2

Consideration of the record, briefs and argument persuades us that the District Judge properly affirmed the order of the Referee disallowing Hy-Lan's claim in part. The District Judge did not abuse his discretion by denying Hy-Lan's motion to vacate the Referee's order and to reopen the proceedings for further proof.